Taxpayer is self-employed and has derived $106,000 in assessable income but incurred allowable deductions of $150,000 in earning that income in the 2022 income year. Included in the allowable deductions is a donation of $2,000 to the Royal Melbourne Hospital and superannuation contributions of $5,000 to Australian Super. He also derived net exempt income of $17,000. What is the tax loss for the 2022 income year in accordance with Div 36: Select one: a. 8,000 b. $15,000 C. $25,000 d. $20,000 Taxpayer is self-employed and has derived $106,000 in assessable income but incurred allowable deductions of $150,000 in earning that income in the 2022 income year. Included in the allowable deductions is a donation of $2,000 to the Royal Melbourne Hospital and superannuation contributions of $5,000 to Australian Super. He also derived net exempt income of $17,000. What is the tax loss for the 2022 income year in accordance with Div 36: Select one: a. 8,000 b. $15,000 C. $25,000 d. $20,000